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The item De ontvanger contra de verhaalsconstructies: hoe een kale kip te plukken? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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The tax collector versus recovery constructions. How to squeeze money from somebody if nothing has been left?. Article dealing with fictitious ownership constructions, for example with foreign companies, to avoid the collection of taxes. In case of the "Pluk-ze"-wetgeving (collecting money in case of fraud) the tax collector appears to have more authority for a seizure than the public prosecutor. Finally, the author investigates whether it is more desirable to use the fiscal prosecution possibilities in case of criminal advantage

The tax collector versus recovery constructions. How to squeeze money from somebody if nothing has been left?. Article dealing with fictitious ownership constructions, for example with foreign companies, to avoid the collection of taxes. In case of the "Pluk-ze"-wetgeving (collecting money in case of fraud) the tax collector appears to have more authority for a seizure than the public prosecutor. Finally, the author investigates whether it is more desirable to use the fiscal prosecution possibilities in case of criminal advantage